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Information for ruling 600010710

This section is Advance Tariff Ruling

Start date
17 Jun 2024
Expiry date
16 Jun 2027
Description
The 2467 Rollator Model has a Heavy-duty aluminium frame. Also has locking loop brakes. The solid wheels are 20cm in size with swivel front castors for manoeuvrability It can fold flat for storage and transportation and has a removable backrest and it is supplied with a shopping bag. The seat measurements are: - H 53cm Model 2467 Specifications: - Depth 71cm Width 67 cm Height 78-91cm Weight 16kg Maximum User Weight 182kg
Keywords
  • BRAKES
  • OF ALUMINIUM
  • WITH WHEELS
  • WITH HANDLES
  • AIDS FOR THE DISABLED
  • FRAMES
  • SEATS
  • BAGS
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 9021 - Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability GIR 6 has been used to classify the goods to subheading level 902110 - Orthopaedic or fracture appliances 8 Digit Code - 90211010 - Orthopaedic appliances Also classified in accordance with: General Note 6 to Chapter 90 Harmonised system explanatory notes (HSENs) to Heading 9021